https://www.taxtmi.com/caselaws?id=246803 The Tribunal dismissed the Revenue's appeal challenging the jurisdiction of CIT(A) Guntur and the TDS deductions issue, upholding the differentiation in liabilities. The relief granted by CIT(A) on the TDS issue was confirmed, but discrepancies in relief amounts necessitated a reevaluation by the A.O. The Tribunal directed the refund of any excess amount collected. The assessee's cross objections were partly allowed, emphasizing the importance of accurate TDS deductions, jurisdictional clarity, and precise calculations in tax matters. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 23 Apr 2014 10:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246803 The Tribunal dismissed the Revenue's appeal challenging the jurisdiction of CIT(A) Guntur and the TDS deductions issue, upholding the differentiation in liabilities. The relief granted by CIT(A) on the TDS issue was confirmed, but discrepancies in relief amounts necessitated a reevaluation by the A.O. The Tribunal directed the refund of any excess amount collected. The assessee's cross objections were partly allowed, emphasizing the importance of accurate TDS deductions, jurisdictional clarity, and precise calculations in tax matters. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246803